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Allowance for Loan Losses
 12 Months Ended
Dec. 31, 2012
Allowance for Loan Losses [Abstract]  
Allowance for Loan Losses
5. Allowance for Loan Losses

The following table shows the allocation of the allowance for loan losses at December 31, 2012 and December 31, 2011 by portfolio segment and by impairment methodology (in thousands):
 
December 31, 2012
 
Commercial Real Estate
 
 
Agricultural Real Estate
 
 
Real Estate Construction
 
 
Residential 1st Mortgages
 
 
Home Equity Lines & Loans
 
 
Agricultural
 
 
Commercial
 
 
Consumer & Other
 
 
Unallocated
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year-To-Date Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance- January 1, 2012
 
$
5,823
 
 
$
2,583
 
 
$
1,933
 
 
$
1,251
 
 
$
3,746
 
 
$
8,127
 
 
$
8,733
 
 
$
207
 
 
$
614
 
 
$
33,017
 
  Charge-Offs
 
 
-
 
 
 
-
 
 
 
-
 
 
 
(152
)
 
 
(259
)
 
 
(294
)
 
 
(198
)
 
 
(145
)
 
 
-
 
 
 
(1,048
)
  Recoveries
 
 
-
 
 
 
90
 
 
 
-
 
 
 
53
 
 
 
14
 
 
 
61
 
 
 
117
 
 
 
63
 
 
 
-
 
 
 
398
 
  Provision
 
 
641
 
 
 
204
 
 
 
(947
)
 
 
67
 
 
 
(266
)
 
 
2,543
 
 
 
(689
)
 
 
57
 
 
 
240
 
 
 
1,850
 
Ending Balance- December 31, 2012
 
$
6,464
 
 
$
2,877
 
 
$
986
 
 
$
1,219
 
 
$
3,235
 
 
$
10,437
 
 
$
7,963
 
 
$
182
 
 
$
854
 
 
$
34,217
 
Ending Balance Individually Evaluated for Impairment
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
173
 
 
 
996
 
 
 
144
 
 
 
61
 
 
 
-
 
 
 
1,374
 
Ending Balance Collectively Evaluated for Impairment
 
 
6,464
 
 
 
2,877
 
 
 
986
 
 
 
1,219
 
 
 
3,062
 
 
 
9,441
 
 
 
7,819
 
 
 
121
 
 
 
854
 
 
 
32,843
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending Balance
 
$
350,548
 
 
$
311,992
 
 
$
32,680
 
 
$
140,257
 
 
$
42,042
 
 
$
221,032
 
 
$
143,293
 
 
$
5,058
 
 
$
-
 
 
$
1,246,902
 
Ending Balance Individually Evaluated for Impairment
 
 
289
 
 
 
5,423
 
 
 
-
 
 
 
657
 
 
 
980
 
 
 
3,937
 
 
 
250
 
 
 
61
 
 
 
-
 
 
 
11,597
 
Ending Balance Collectively Evaluated for Impairment
 
 
350,259
 
 
 
306,569
 
 
 
32,680
 
 
 
139,600
 
 
 
41,062
 
 
 
217,095
 
 
 
143,043
 
 
 
4,997
 
 
 
-
 
 
 
1,235,305
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2011
 
Commercial Real Estate
 
 
Agricultural Real Estate
 
 
Real Estate Construction
 
 
Residential 1st Mortgages
 
 
Home Equity Lines & Loans
 
 
Agricultural
 
 
Commercial
 
 
Consumer & Other
 
 
Unallocated
 
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year-To-Date Allowance for Credit Losses:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance- January 1, 2011
 
$
7,631
 
 
$
1,539
 
 
$
2,160
 
 
$
1,164
 
 
$
3,724
 
 
$
6,733
 
 
$
9,084
 
 
$
216
 
 
$
10
 
 
$
32,261
 
  Charge-Offs
 
 
(25
)
 
 
(384
)
 
 
-
 
 
 
(449
)
 
 
(751
)
 
 
(3,559
)
 
 
(788
)
 
 
(190
)
 
 
-
 
 
 
(6,146
)
  Recoveries
 
 
-
 
 
 
18
 
 
 
-
 
 
 
4
 
 
 
13
 
 
 
10
 
 
 
21
 
 
 
61
 
 
 
-
 
 
 
127
 
  Provision
 
 
(1,783
)
 
 
1,410
 
 
 
(227
)
 
 
532
 
 
 
760
 
 
 
4,943
 
 
 
416
 
 
 
120
 
 
 
604
 
 
 
6,775
 
Ending Balance- December 31, 2011
 
$
5,823
 
 
$
2,583
 
 
$
1,933
 
 
$
1,251
 
 
$
3,746
 
 
$
8,127
 
 
$
8,733
 
 
$
207
 
 
$
614
 
 
$
33,017
 
Ending Balance Individually Evaluated for Impairment
 
 
686
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
80
 
 
 
793
 
 
 
54
 
 
 
23
 
 
 
-
 
 
 
1,636
 
Ending Balance Collectively Evaluated for Impairment
 
 
5,137
 
 
 
2,583
 
 
 
1,933
 
 
 
1,251
 
 
 
3,666
 
 
 
7,334
 
 
 
8,679
 
 
 
184
 
 
 
614
 
 
 
31,381
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending Balance
 
$
305,704
 
 
$
280,139
 
 
$
29,607
 
 
$
107,421
 
 
$
50,956
 
 
$
217,227
 
 
$
165,089
 
 
$
6,935
 
 
$
-
 
 
$
1,163,078
 
Ending Balance Individually Evaluated for Impairment
 
 
4,562
 
 
 
954
 
 
 
-
 
 
 
1,194
 
 
 
576
 
 
 
1,337
 
 
 
292
 
 
 
23
 
 
 
-
 
 
 
8,938
 
Ending Balance Collectively Evaluated for Impairment
 
 
301,142
 
 
 
279,185
 
 
 
29,607
 
 
 
106,227
 
 
 
50,380
 
 
 
215,890
 
 
 
164,797
 
 
 
6,912
 
 
 
-
 
 
 
1,154,140
 

The following table shows the loan portfolio allocated by management's internal risk ratings at December 31, 2012 and December 31, 2011 (in thousands):
 
December 31, 2012
 
Pass
 
 
Special Mention
 
 
Substandard
 
 
Total Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
326,037
 
 
$
15,528
 
 
$
8,983
 
 
$
350,548
 
Agricultural Real Estate
 
 
299,642
 
 
 
6,605
 
 
 
5,745
 
 
 
311,992
 
Real Estate Construction
 
 
26,445
 
 
 
6,235
 
 
 
 
 
 
 
32,680
 
Residential 1st Mortgages
 
 
137,998
 
 
 
1,192
 
 
 
1,067
 
 
 
140,257
 
Home Equity
 
 
40,866
 
 
 
-
 
 
 
1,176
 
 
 
42,042
 
Agricultural
 
 
216,164
 
 
 
1,168
 
 
 
3,700
 
 
 
221,032
 
Commercial
 
 
137,217
 
 
 
5,586
 
 
 
490
 
 
 
143,293
 
Consumer & Other
 
 
4,737
 
 
 
-
 
 
 
321
 
 
 
5,058
 
                Total
 
$
1,189,106
 
 
$
36,314
 
 
$
21,482
 
 
$
1,246,902
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2011
 
Pass
 
 
Special Mention
 
 
Substandard
 
 
Total Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
265,201
 
 
$
15,186
 
 
$
25,317
 
 
$
305,704
 
Agricultural Real Estate
 
 
254,181
 
 
 
21,657
 
 
 
4,301
 
 
 
280,139
 
Real Estate Construction
 
 
21,428
 
 
 
3,217
 
 
 
4,962
 
 
 
29,607
 
Residential 1st Mortgages
 
 
104,609
 
 
 
1,483
 
 
 
1,329
 
 
 
107,421
 
Home Equity
 
 
49,631
 
 
 
-
 
 
 
1,325
 
 
 
50,956
 
Agricultural
 
 
209,555
 
 
 
4,083
 
 
 
3,589
 
 
 
217,227
 
Commercial
 
 
158,273
 
 
 
5,240
 
 
 
1,576
 
 
 
165,089
 
Consumer & Other
 
 
6,528
 
 
 
-
 
 
 
407
 
 
 
6,935
 
                Total
 
$
1,069,406
 
 
$
50,866
 
 
$
42,806
 
 
$
1,163,078
 
 
See Note 1. Significant Accounting Policies – Allowance for Loan Losses for a description of the internal risk ratings used by the Company. There were no loans outstanding at December 31, 2012 and 2011 rated doubtful or loss.
 
The following table shows an aging analysis of the loan portfolio by the time past due at December 31, 2012 and December 31, 2011 (in thousands):

 
30-89 Days
 
 
90 Days and
 
 
 
 
 
Total Past
 
 
 
 
 
Total
 
December 31, 2012
 
Past Due
 
 
Still Accruing
 
 
Nonaccrual
 
 
Due
 
 
Current
 
 
Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
150
 
 
$
-
 
 
$
-
 
 
$
150
 
 
$
350,398
 
 
$
350,548
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
5,423
 
 
 
5,423
 
 
 
306,569
 
 
 
311,992
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
32,680
 
 
 
32,680
 
Residential 1st Mortgages
 
 
23
 
 
 
-
 
 
 
445
 
 
 
468
 
 
 
139,789
 
 
 
140,257
 
Home Equity
 
 
70
 
 
 
-
 
 
 
213
 
 
 
283
 
 
 
41,759
 
 
 
42,042
 
Agricultural
 
 
-
 
 
 
-
 
 
 
3,198
 
 
 
3,198
 
 
 
217,834
 
 
 
221,032
 
Commercial
 
 
293
 
 
 
-
 
 
 
-
 
 
 
293
 
 
 
143,000
 
 
 
143,293
 
Consumer & Other
 
 
11
 
 
 
-
 
 
 
19
 
 
 
30
 
 
 
5,028
 
 
 
5,058
 
                Total
 
$
547
 
 
$
-
 
 
$
9,298
 
 
$
9,845
 
 
$
1,237,057
 
 
$
1,246,902
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
30-89 Days
 
 
90 Days and
 
 
 
 
 
 
Total Past
 
 
 
 
 
 
Total
 
December 31, 2011
 
Past Due
 
 
Still Accruing
 
 
Nonaccrual
 
 
Due
 
 
Current
 
 
Loans
 
Loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
-
 
 
$
-
 
 
$
1,354
 
 
$
1,354
 
 
$
304,350
 
 
$
305,704
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
954
 
 
 
954
 
 
 
279,185
 
 
 
280,139
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
29,607
 
 
 
29,607
 
Residential 1st Mortgages
 
 
108
 
 
 
-
 
 
 
284
 
 
 
392
 
 
 
107,029
 
 
 
107,421
 
Home Equity
 
 
566
 
 
 
-
 
 
 
194
 
 
 
760
 
 
 
50,196
 
 
 
50,956
 
Agricultural
 
 
284
 
 
 
-
 
 
 
1,202
 
 
 
1,486
 
 
 
215,741
 
 
 
217,227
 
Commercial
 
 
179
 
 
 
-
 
 
 
217
 
 
 
396
 
 
 
164,693
 
 
 
165,089
 
Consumer & Other
 
 
101
 
 
 
-
 
 
 
23
 
 
 
124
 
 
 
6,811
 
 
 
6,935
 
                Total
 
$
1,238
 
 
$
-
 
 
$
4,228
 
 
$
5,466
 
 
$
1,157,612
 
 
$
1,163,078
 

Non-accrual loans at December 31, 2012 and 2011 were $9.3 million and $4.2 million, respectively. Interest income forgone on loans placed on non-accrual status was $209,000, $385,000, and $356,000 for the years ended December 31, 2012, 2011, and 2010, respectively.
 
The following table shows information related to impaired loans at and for the year ended December 31, 2012 and December 31, 2011 (in thousands):

 
 
 
 
Unpaid
 
 
 
 
 
Average
 
 
Interest
 
 
Recorded
 
 
Principal
 
 
Related
 
 
Recorded
 
 
Income
 
December 31, 2012
 
Investment
 
 
Balance
 
 
Allowance
 
 
Investment
 
 
Recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
289
 
 
$
289
 
 
$
-
 
 
$
506
 
 
$
20
 
Agricultural Real Estate
 
 
5,437
 
 
 
5,454
 
 
 
-
 
 
 
2,611
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
658
 
 
 
761
 
 
 
-
 
 
 
458
 
 
 
3
 
Home Equity
 
 
792
 
 
 
871
 
 
 
-
 
 
 
775
 
 
 
23
 
Agricultural
 
 
1,932
 
 
 
1,954
 
 
 
-
 
 
 
1,159
 
 
 
19
 
Commercial
 
 
106
 
 
 
106
 
 
 
-
 
 
 
144
 
 
 
6
 
Consumer & Other
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
9,214
 
 
 
9,435
 
 
 
-
 
 
 
5,653
 
 
 
71
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
-
 
 
$
-
 
 
$
-
 
 
$
-
 
 
$
-
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
-
 
 
 
-
 
 
 
-
 
 
 
54
 
 
 
-
 
Home Equity
 
 
194
 
 
 
237
 
 
 
173
 
 
 
182
 
 
 
4
 
Agricultural
 
 
2,006
 
 
 
2,019
 
 
 
996
 
 
 
997
 
 
 
1
 
Commercial
 
 
144
 
 
 
144
 
 
 
144
 
 
 
159
 
 
 
4
 
Consumer & Other
 
 
61
 
 
 
63
 
 
 
61
 
 
 
31
 
 
 
-
 
 
$
2,405
 
 
$
2,463
 
 
$
1,374
 
 
$
1,423
 
 
$
9
 
Total
 
$
11,619
 
 
$
11,898
 
 
$
1,374
 
 
$
7,076
 
 
$
80
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Unpaid
 
 
 
 
 
 
Average
 
 
Interest
 
 
Recorded
 
 
Principal
 
 
Related
 
 
Recorded
 
 
Income
 
December 31, 2011
 
Investment
 
 
Balance
 
 
Allowance
 
 
Investment
 
 
Recognized
 
With no related allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
1,555
 
 
$
1,547
 
 
$
-
 
 
$
729
 
 
$
-
 
Agricultural Real Estate
 
 
955
 
 
 
974
 
 
 
-
 
 
 
1,341
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
1,219
 
 
 
1,272
 
 
 
-
 
 
 
936
 
 
 
13
 
Home Equity
 
 
469
 
 
 
484
 
 
 
-
 
 
 
290
 
 
 
2
 
Agricultural
 
 
262
 
 
 
372
 
 
 
-
 
 
 
149
 
 
 
9
 
Commercial
 
 
188
 
 
 
264
 
 
 
-
 
 
 
195
 
 
 
1
 
Consumer & Other
 
 
-
 
 
 
-
 
 
 
-
 
 
 
5
 
 
 
-
 
 
$
4,648
 
 
$
4,913
 
 
$
-
 
 
$
3,645
 
 
$
25
 
With an allowance recorded:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Commercial Real Estate
 
$
3,017
 
 
$
3,015
 
 
$
686
 
 
$
2,281
 
 
$
89
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
-
 
 
 
529
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
Home Equity
 
 
113
 
 
 
119
 
 
 
80
 
 
 
117
 
 
 
2
 
Agricultural
 
 
1,076
 
 
 
1,791
 
 
 
793
 
 
 
1,818
 
 
 
25
 
Commercial
 
 
104
 
 
 
107
 
 
 
54
 
 
 
120
 
 
 
-
 
Consumer & Other
 
 
24
 
 
 
24
 
 
 
23
 
 
 
31
 
 
 
-
 
 
$
4,334
 
 
$
5,056
 
 
$
1,636
 
 
$
4,896
 
 
$
116
 
Total
 
$
8,982
 
 
$
9,969
 
 
$
1,636
 
 
$
8,541
 
 
$
141
 
 
Total recorded investment shown in the prior table will not equal the total ending balance of loans individually evaluated for impairment on the allocation of allowance table. This is because the calculation of recorded investment takes into account charge-offs, net unamortized loans fees & costs, unamortized premium or discount, and accrued interest.

At December 31, 2012, the Company allocated $401,000 of specific reserves to $2.6 million of troubled debt restructured loans, of which $2.3 million were performing. At December 31, 2011, the Company allocated $759,000 of specific reserves to $4.9 million of troubled debt restructured loans, of which $4.7 million were performing.  The Company had no commitments at December 31, 2012 and December 31, 2011 to lend additional amounts to customers with outstanding loans that are classified as troubled debt restructurings.

During the period ending December 31, 2012, the terms of certain loans were modified as troubled debt restructurings. The modification of the terms of such loans included one or a combination of the following: a reduction of the stated interest rate of the loan; an extension of the maturity date at a stated rate of interest lower than the current market rate for new debt with similar risk; or a permanent reduction of the recorded investment in the loan.

Modifications involving a reduction of the stated interest rate of the loan were for periods ranging from 2 years to 5 years. Modifications involving an extension of the maturity date were for periods ranging from 6 months to 10 years.

The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2012 (in thousands):

 
December 31, 2012
 
Troubled Debt Restructurings
 
Number of Loans
 
 
Pre-Modification Outstanding Recorded Investment
 
 
Post-Modification Outstanding Recorded Investment
 
Commercial Real Estate
 
 
1
 
 
$
116
 
 
$
116
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
2
 
 
 
216
 
 
 
201
 
Home Equity Lines & Loans
 
 
7
 
 
 
529
 
 
 
480
 
Agricultural
 
 
4
 
 
 
858
 
 
 
858
 
Commercial
 
 
3
 
 
 
273
 
 
 
273
 
Consumer & Other
 
 
1
 
 
 
41
 
 
 
41
 
Total
 
 
18
 
 
$
2,033
 
 
$
1,969
 
 
The troubled debt restructurings described above increased the allowance for loan losses by $53,000 and resulted in charge-offs of $64,000 during the year ended December 31, 2012.

During the period ended December 31, 2012, there were no payment defaults on loans modified as troubled debt restructurings within twelve months following the modification. The Company considers a loan to be in payment default once it is greater than 90 days contractually past due under the modified terms.
 
The following table presents loans by class modified as troubled debt restructured loans for the period ended December 31, 2011 (in thousands):
 
December 31, 2011
 
Troubled Debt Restructurings
 
Number of Loans
 
 
Pre-Modification Outstanding Recorded Investment
 
 
Post-Modification Outstanding Recorded Investment
 
Commercial Real Estate
 
 
3
 
 
$
3,224
 
 
$
3,224
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
5
 
 
 
995
 
 
 
940
 
Home Equity Lines & Loans
 
 
7
 
 
 
381
 
 
 
362
 
Agricultural
 
 
1
 
 
 
140
 
 
 
140
 
Commercial
 
 
2
 
 
 
82
 
 
 
82
 
Consumer & Other
 
 
1
 
 
 
24
 
 
 
24
 
Total
 
 
19
 
 
$
4,846
 
 
$
4,772
 
 
The troubled debt restructurings described above increased the allowance for loan losses by $78,000 and resulted in charge-offs of $74,000 during the year ended December 31, 2011.

The following table presents loans by class modified as troubled debt restructurings for which there was a payment default within twelve months following the modification during the twelve months ended December 31, 2011 (in thousands):
 
December 31, 2011
 
Troubled Debt Restructurings That Subsequently Defaulted
 
Number of Loans
 
 
Recorded Investment
 
Commercial Real Estate
 
 
-
 
 
$
-
 
Agricultural Real Estate
 
 
-
 
 
 
-
 
Real Estate Construction
 
 
-
 
 
 
-
 
Residential 1st Mortgages
 
 
-
 
 
 
-
 
Home Equity Lines & Loans
 
 
1
 
 
 
12
 
Agricultural
 
 
-
 
 
 
-
 
Commercial
 
 
-
 
 
 
-
 
Consumer & Other
 
 
-
 
 
 
-
 
Total
 
 
1
 
 
$
12
 
 
The troubled debt restructurings that subsequently defaulted did not increase the allowance for loan losses but did result in charge offs of $12,000 during the twelve month period ending December 31, 2011.